This paper investigates the impact of negative earnings persistence on the value relevance of earnings before interest and taxes (EBIT) and book values for 27 non-financial firms listed on the Zimbabwe Stock Exchange (ZSE). Negative earnings are perceived to be persistent where firms reported...

In development engineering, practitioners often strive to empower local communities through technology. Empowerment, however, is typically not well-defined and rarely assessed, leading to an erosion of its meaning. In this study, we define empowerment as capacity building through technology...